{"data":{"id":"us-de/30-del.-c.-5174","jurisdiction":"us-de","citation":"30 Del. C. § 5174","heading":"Records.","body":"(a) Preparation of records. —\nEach licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers.\n(b) Retention of records. —\nThe records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department’s representatives.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 51. Motor Fuel Tax","Subchapter IV. Aviation Jet Fuel"],"source_url":"https://delcode.delaware.gov/title30/c051/sc04/index.html#5174","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"4f0d022b5541db5337d297770943b4aba6e2406fdefb767188fcfd21efe3bc08","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5173","next":"us-de/30-del.-c.-5175"},"notice":"GroundRules: Original legal text. Not legal advice."}